The tariff classification of plastic clothes hangers from various countries

N181820 September 7, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.90.0080 Mr. Nicholas D’Andrea Mallory Alexander International Logistics (NY) LLC 777 Sunrise Highway Lynbrook, NY 11563 RE: The tariff classification of plastic clothes hangers from various countries Dear Mr. D’Andrea: In your letter dated August 19, 2011, on behalf of Irwin Fashion Imports, Inc., New York, you requested a tariff classification ruling. The sample provided with your letter is a 19-inch plastic suit hanger with a metal swivel top hook. The hanger is molded of plastics in a contoured shape that is hollow at its underside. It measures approximately ½ inch in width and has a cross bar at the bottom. This hanger does not have pinch clips to secure clothing. The hanger includes a separate overcap made of clear molded flimsy plastic that fits over the hanger to help support the garment and minimize wrinkling. This molded overcap has an opening at the top to allow the hanger hook to extend through it. You state that the hangers will be imported from various countries, all of which have Normal Trade Relations with the United States. As you requested, the sample will be returned. The applicable subheading for the plastic hanger, when manufactured in a country with which the United States has Normal Trade Relations and when imported separately from the clothing, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other. The general rate of duty will be 3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. However, you imply that the hangers are imported with clothing and you ask whether the hangers are separately classifiable from the wearing apparel when they are imported holding the apparel. General Rule of Interpretation (GRI) 5(b) of the HTSUS provides that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such materials or packing containers are clearly suitable for repetitive use. You have stated that you cannot confirm whether the hangers will be used in a hanger recovery program. In HQ 964963, Headquarters noted that "actual reuse of the hangers is not necessary as long as the hangers are substantial and are of the class or kind of goods used for the conveyance of garments." However, the sample hanger that you provided is not similar in style or construction to other hangers that have been ruled to be suitable for repetitive use for the conveyance of goods. This office has no evidence that hangers of this construction are suitable for commercial reuse, and you have not submitted any information or documentation demonstrating repeated use of this particular style or of styles of similar construction for the commercial shipment of garments. The sample hanger appears to be the type of hanger that is used for one-time shipping of a garment such as a suit and that is given to the customer at the point of sale. Therefore, the hanger is classifiable with the garment with which it is imported and is dutiable at the same rate of duty as the garment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division